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Enforcement of Mitchell-Lama Surcharge Provisions
… the New York City Department of Housing Preservation and Development (HPD). This audit focused on the income … is the nation’s largest municipal housing preservation and development agency. Its mission is to make strategic investments that will improve and strengthen …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsState Agencies Bulletin No. 1532
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return for Refund or Exchange) and the impact on the employee’s 2016 … in full. Unfortunately, there are processing limitations for AC230s received after this date. Impact on Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-instState Agencies Bulletin No. 1365
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return For Refund … letter will be sent to the employee by OSC. Agency Actions Agencies must be diligent in their efforts to submit AC230s … To inform agencies of the process for handling the late submission of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1365-processing-2014-salary-refunds-received-osc-after-january-5-2015State Agencies Bulletin No. 1214
… of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on employee’s 2012 Form W-2 (Wage and Tax Statement) and agency appropriations. … January 4, 2013 will be reflected in the employee’s 2012 Form W-2 and the agency appropriation will be refunded in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013State Agencies Bulletin No. 1439
To inform agencies of the process for handling the late submission of Form AC230 Report of Check Return For Refund Or Exchange and the impact on the employee
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016Opinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real …
https://www.osc.ny.gov/legal-opinions/opinion-98-11State Agencies Bulletin No. 1127
… of Check Return For Refund Or Exchange) and the impact on employee’s 2011 Form W-2 (Wage and Tax Statement) and … limitations for AC230s received after this date. Impact on Employee Form - W2 Reporting The IRS considers … have the income reported or subject to taxation. Impact on Recovery of Taxes OSC has a limited ability to recover …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012Opinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority … by a volunteer fire company that is part of a village fire department is property of the village or the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 92-51
… bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (reimbursement … of IDA) GENERAL MUNICIPAL LAW, §856(2): An industrial development agency may not reimburse members of the agency or … is public or private. You ask whether an industrial development agency (IDA) may reimburse members of the IDA or …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 98-15
… when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; TOWN LAW, §64(2): A town may sell an historic … to the procedural requirements of General Municipal Law, §119-dd(4) and such sale is not subject to the permissive … an historic building pursuant to General Municipal Law, §119-dd(4) is subject to the permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-98-15DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… and related revenues, up from $804 million in 2021. E-Z Pass accounts for 95% of all tolls collected in 2024. … stronger oversight of the more than 12,000 non-revenue E-Z Pass tags that do not get charged, as well as the toll …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsClaim Submitted—What’s Next?
… After you submit your claim online, check your email for next steps. You should receive a confirmation … After you submit your claim online check your email for next steps …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextOpinion 90-5
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 97-14
… INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided … to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether … fire department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 91-39
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement … exceed that limitation, the trustee may waive all salary in excess thereof without diminution of retirement allowance. … salary as a member of the board of trustees in excess of the statutory limit imposed by Retirement and …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Train On-Time Performance
… departs later than half the headway time), or is abandoned en route (i.e., skips any scheduled station stops or fails to … a train on time when it is not canceled or abandoned en route, and it arrives at the end terminal not more than …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceSelected Financial Management Practices
… and Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In November 2012, it assumed management responsibility of the Belleayre Ski Area in Highmount, New York, from the New York State Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… districts, employees have the option to receive health insurance coverage after retirement. Among other things, the … retiree dies. required to contribute to the health insurance coverage costs. offered subsidized health insurance costs by allowing the retiree to buy coverage at …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesDiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… York City Housing Authority and the Health and Hospitals Corp. have become more dependent on the city. Both continue … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadDiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… A former director of finance and administration at New York University paid full restitution of $663,209 after pleading guilty to grand larceny for … a scheme to support her lavish lifestyle at the expense of children with special needs and young English Language …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraud